Time and materials: the client pays £48 an hour for a joiner (each person's charge rate), materials and subcontract at cost plus 15%, invoiced every Friday from the approved timesheets.

Where the money went

Person	Hours	Labour cost	Left in the estimate
DK Dave Kerr Lead fitter, crew C, £35/h at cost, charged £56/h	24 h of 69 h estimated	£840 of £2,415	£1,575
TA Tom Ashby Joiner, crew C, £30/h at cost, charged £48/h	20.75 h of 69 h estimated	£623 of £2,070	£1,448
ER Ellie Rudd Apprentice joiner, crew C, £16/h at cost, charged £28/h	16 h of 50.5 h estimated	£256 of £808	£552
SK Sam Kerridge Labourer and driver, £22/h at cost, charged £36/h	8 h of 20.5 h estimated	£176 of £451	£275
RF Rob Finch Decorator, £28/h at cost, charged £45/h	0 h of 20.5 h estimated	£0 of £574	£574

True labour cost. The 7 offices finished this year really took 0.95 h per m² of floor, against the old rule of 0.9. This job: 90 m² floor, priced on 229.5 h. Time and materials: 230 hours agreed with the client as a budget. New quotes now use the true rate →

Tom Ashby was on site longer than his timesheet says

Tue 13 Oct: clocked 07:47 to 17:32, on site 9.25 h, logged 6.5 h

Wed 14 Oct: clocked 07:25 to 16:40, on site 8.75 h, logged 6.25 h

Time and materials: Friday's invoice goes out £252.00 short

Estimate line	Estimate	Ordered	Received	Difference
Partitions, board and ceilings Avonmere Builders Merchants, PO-5519	£3,080	£3,071	£3,071	-£9
Joinery timber and sheet Kestle Timber, PO-5523	£1,540	£1,607	£1,607	+£67
Lighting and electrical Voltmere Electrical Wholesale, PO-5530	£1,880	£1,912	£1,912	+£32
Flooring Cotsmoor Flooring Trade, PO-5540	£2,050	£2,031	£0	-£19

Materials count when they are delivered and signed for on site. £2,031 is ordered and not received yet; the forecast includes it. Supplier bills post to Xero from here.

Trade	Agreed	Invoiced	Difference
Electrics and data Andy Rees Electrical, 1 invoice	£3,780	£1,890	-£1,890 still to bill
Plastering Mark Dent Plastering, not invoiced yet	£1,580	none	to come
Floor laying Nick Weller Flooring, not invoiced yet	£940	none	to come

The forecast counts each trade at its agreed price until it invoices more.

Cost week by week

£10,374 spent over 2 weeks, against a £21,168 estimate

LabourMaterialsSubcontract

Week of	Hours	Labour	Materials	Subcontract	Total
5 Oct	0 h	£0	£3,071	£0	£3,071
12 Oct	68.75 h	£1,895	£3,519	£1,890	£7,303

Extras and variations · 0

Variations →

No extras on this job.

Timesheets · 68.75 h, £1,895 at cost

Timesheets →

Week of	Person	Hours	Charge	Status
12 Oct from the clock-on: Tue 13 Oct and Wed 14 Oct	Tom Ashby	+5.25 h 2 days	+£252.00	added today 10:42
12 Oct Tap for the days	DKDave Kerr	24 h 3 days	£1,344.00 at £56/h	submitted, approve Fri
12 Oct Tap for the days	EREllie Rudd	16 h 2 days	£448.00 at £28/h	submitted, approve Fri
12 Oct Tap for the days	SKSam Kerridge	8 h 1 day	£288.00 at £36/h	submitted, approve Fri
12 Oct Tap for the days	TATom Ashby	20.75 h 3 days	£996.00 at £48/h	submitted, approve Fri

Purchases · 4, £8,621

Purchases →

Order	What	Status	Net
PO-5540 Cotsmoor Flooring Trade, raised 14 Oct	Flooring	On order, due 28 Oct	£2,031.35
PO-5530 Voltmere Electrical Wholesale, raised 10 Oct	Lighting and electrical	Delivered 13 Oct, bill to come	£1,912.06
PO-5523 Kestle Timber, raised 9 Oct	Joinery timber and sheet	Delivered 13 Oct, bill to come	£1,606.91
PO-5519 Avonmere Builders Merchants, raised 6 Oct	Partitions, board and ceilings	Delivered 9 Oct, bill to come	£3,070.85

Subcontractor invoices · 1, £1,890

Tap one for the subcontractor

Invoice	Work	Status	Amount
SC-3774 Andy Rees Electrical, 14 Oct	Electrics and data, first fix	Approved, in Xero	£1,890.00
Andy Rees ElectricalElectrician, Nailsea. Day rate £280. Insured to Jan 2027. Commercial jobs, data and emergency lighting.